DIGITAL GAME DESIGN
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
BA2224	Principles of Accounting II	Spring	3	0	3	6

This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction:	English
Type of course:	Non-Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Hybrid
Course Coordinator :	Prof. Dr. ELİF OKAN
Course Lecturer(s):	Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL
Recommended Optional Program Components:	None
Course Objectives:	Principles of Accounting II course is the complementary course of Principles of Accounting I. This course is designed to provide knowledge about current and fixed asset management, short and long term liabilities and shareholders’ equity, cash flow statement and financial statement analysis.

Learning Outcomes

The students who have succeeded in this course;
The students who have succeeded in this course;.
1. have basic theoretical and practical knowledge on financial statements of the businesses.
2. have a perspective to understand the basic items of balance sheets like cash, accounts receivables, inventory, fixed assets, short and long term liabilities, equity.
3. Have a knowledge about Turkish accounting practises like VAT and preparation of payroll.
4. can communicate orally and in writing with a good knowledge of English in the field of accounting.
5. can transfer the knowledge and skills in the field to the relevant people in written and oral form and evaluate them critically.
6. can adopt the principles of business ethics with the awareness of professional responsibility and can apply these principles within the framework of legal rules in the field of financial accounting.
7. can collaborate in and out of the field, take responsibility, respect cultural differences and have ethical values.

Course Content

This course builds on the fundamentals of accounting, focusing on financial statement analysis and cost accounting. Students learn to use key components like the balance sheet, income statement, and cash flow statement to evaluate business performance. Additionally, the course covers cost management techniques to support decision-making processes.

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Orientation: Explanation of Course syllabus. Course Schedule Review, Expectations and grading
2)	Chapter 9 :Accounts Receivables and Allowance for Uncollectible: Types of Receivables, Accounting for uncollectibles
3)	Chapter 9 :Accounts Receivables and Allowance for Uncollectible: The allowance method, Direct write-off method	HW1, Quiz1
4)	Chapter 10: Plant assets, Natural resources and Intangibles: Measuring the Cost of a Plant asset and depreciation	HW2, Quiz 2
5)	Chapter 10: Plant assets, Natural resources and Intangibles Disposing of a plant assets: Accounting for Natural resources and intangible assets	HW3, Quiz 3
6)	Chapter 11: Current Liabilities: A/P N/P, other short term payables	HW4, Quiz 4
7)	Chapter 11: Current Liabilities: VAT, Payroll ın Turkey	HW5, Quiz 5
8)	Review: Problem session
9)	Chapter 12: Partnerships: Organization of partnerships, profit and loss allocation	HW6, Quiz 6
10)	Chapter 12: Partnership: Admission of a new partner,withdrawal of a partner, liquidation of a partnership	HW7, Quiz 7
11)	Chapter 13: Corpoorations: Issuance of stock, common, preferred and treasury stock	HW8, Quiz 8
12)	Chapter 13: Corporations: Dividends, statement of retained earnings	HW9, Quiz 9
13)	Problem session: Chapter 12, Chapter 13
14)	General Review	HW10, Quiz 10

Sources

Course Notes / Textbooks:	Horngren’s Accounting, the Financial Chapters, Pearson, 11th Global Edition Authors: Nobles, Mattison, Matsumura
References:	Other required readings will be uploaded to Itslearning. If you cannot access any material, please contact the instructor of the course.

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	10	% 20
Homework Assignments	10	% 20
Final	1	% 60
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Workload
Course Hours	14	42
Study Hours Out of Class	12	42
Homework Assignments	11	33
Quizzes	11	33
Final	1	2
Total Workload		152

Contribution of Learning Outcomes to Programme Outcomes

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Comprehend the conceptual importance of the game in the field of communication, ability to implement the player centered application to provide design.
2)	Analyze, synthesize, and evaluate information and ideas from various perspectives.
3)	Analyze the key elements that make up specific game genres, forms of interactions, mode of narratives and understand how they are employed effectively to create a successful game.
4)	Understand game design theories and methods as well as implement them during game development; to make enjoyable, attractive, instructional and immersive according to the target audience.
5)	Understand the technology and computational principles involved in developing games and master the use of game engines.
6)	Understand the process of creation and use of 2D and 3D assets and animation for video games.
7)	Understand and master the theories and methodologies of understanding and measuring player experience and utilize them during game development process.
8)	Comprehend and master how ideas, concepts and topics are conveyed via games followed by the utilization of these aspects during the development process.
9)	Manage the game design and development process employing complete documentation; following the full game production pipeline via documentation.
10)	Understand and employ the structure and work modes of game development teams; comprehend the responsibilities of team members and collaborations between them while utilizing this knowledge in practice.
11)	Understand the process of game publishing within industry standards besides development and utilize this knowledge practice.
12)	Pitching a video game to developers, publishers, and players; mastering the art of effectively communicating and marketing the features and commercial potential of new ideas, concepts or games.